Do managers disclose or withhold bad news? : evidence from short interest
Year of publication: |
2019
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Authors: | Bao, Dichu ; Kim, Yongtae ; Mian, G. Mujtaba ; Su, Lixin |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 94.2019, 3, p. 1-26
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Subject: | earnings guidance | 8-K filings | voluntary disclosure | short interest | short selling | Unternehmenspublizität | Corporate disclosure | Leerverkauf | Short selling | Kapitaleinkommen | Capital income | Ankündigungseffekt | Announcement effect | Gewinn | Profit | Finanzanalyse | Financial analysis | Auskunftspflicht | Disclosure regulation |
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